Reporting obligation.Article 1649 A of the French General Tax Code (CGI) requires French residents to declare bank accounts opened abroad.Failure to declare the account may result in a fine of €1,500 (article 1736 of the CGI).This declaration must be made at the same time as...
In France, abroad and for consumersTerms of sale are defined by article L.441-1 et seq. of the French Commercial Code. They form the contractual link between seller and buyer. They are therefore the cornerstone of commercial relations.Two steps are necessary to make the GCS enforceable:-...
Residents of the same European Union Member State may give jurisdiction to the Judge of another European Union Member State.The Court of Justice of the European Union, in a ruling dated February 8, 2024, validated this solution.It should be remembered that the European Jurisdiction Regulation...
Liability shared between the supplier and the bank A supplyer A issues an invoie to its customer B and sen dit to its agent C by email. The email is hacked by a hacker D and sent to the customer B with modified bank details. B pays the...
A conference was held on 08/12/2023 in which our firm took part with Mr Antoine Touzain, Professor at the University of Rouen-Normandie, and Mrs Christine Foucher-Gros President of the Commercial Chamber of the Rouen Court of Appeal before an audience of legal experts.A reminder of...
For the second year running, Cabinet CLERC AVOCATS will be present at the IR GLOBAL Annual Conference. This year, it will be held in Amsterdam from September 9 to 12 #IRAMSTERDAM23 We look forward to seeing you there. /*! elementor - v3.14.0 - 26-06-2023 */ .elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=".svg"]{width:48px}.elementor-widget-image...
During the last Bastille Day celebrations in Paris, the French President welcomed the Prime Minister of India, Narendra Modi, an opportunity for our firm to review our experience of working with Indian lawfirms in New Delhi and Mumbai. Several examples of legal cases between France and...
/*! elementor - v3.13.3 - 22-05-2023 */ .elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px} Hiring an employee / Permanent establishment / Sales agent contract / Creation of a subsidiary A French company wants to develop its business in the Czech Republic. It proposes to employ an employee to handle...
Although European Regulation 1215/2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, known as the "Brussels I bis Regulation", applies when a judgment is handed down in one of the countries of the European Community, the same does not...
/*! elementor - v3.13.3 - 22-05-2023 */ .elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}International contracts Background: A French distributor and a foreign manufacturer located in the European Union have maintained a constant and regular stream of business for several years. Notwithstanding the absence of writing, there is...